GKM Builders Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 07095803 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

GKM Builders Limited

Page

Company Information

1

Balance Sheet

3

Notes to the Financial Statements

6

Report of the Accountant

10

SECRETARY:

G Morris

REGISTERED OFFICE:

14 Ravensbury Avenue

Morden

Surrey

SM4 6ET

REGISTERED NUMBER:

07095803 (England and Wales)

ACCOUNTANT:

Bala Ltd

Accountants

14 Ravensbury Avenue

Morden

Surrey

SM4 6ET

FIXED ASSETS

Tangible assets

4

39,267

CURRENT ASSETS

Debtors

5

54,415

Cash at bank

14,278

68,693

CREDITORS

Amounts falling due within one

year

6

44,300

NET CURRENT ASSETS

24,393

TOTAL ASSETS LESS

CURRENT LIABILITIES

63,660

CREDITORS

Amounts falling due after more

than one year

7

14,812

NET ASSETS

48,848

CAPITAL AND RESERVES

Called up share capital

400

Retained earnings

48,448

SHAREHOLDERS' FUNDS

48,848

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges responsibilities fo

r

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 September 2026 and were signed by:

G Morris - Director

1.	STATUTORY INFORMATION

GKM Builders Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

and 31 December 2025

99,981

DEPRECIATION

At 1 January 2025

and 31 December 2025

60,714

NET BOOK VALUE

At 31 December 2025

39,267

At 31 December 2024

39,267

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN

ONE YEAR

31.12.25

31.12.24

£

Trade debtors

3,627

Amounts owed by participating interests

50,788

54,415

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN

ONE YEAR

31.12.25

31.12.24

£

Bank loans and overdrafts

483

Trade creditors

21,889

Taxation and social security

9,192

Other creditors

12,736

44,300

7.

CREDITORS: AMOUNTS FALLING DUE AFTER

MORE THAN ONE YEAR

31.12.25

31.12.24

£

Bank loans

14,812

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 December 2025 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to me.

Bala Ltd

Accountants

14 Ravensbury Avenue

Morden

Surrey

SM4 6ET

Date: .............................................